The LASORS reference comes from JAR FCL-2 and is at variance from the ANO - this has been known for sometime. The ANO definition is the one that should be used in the UK, and B73 has described it's interpretation correctly. The point about "intending to take off" is important as it rules out ground runs and other ground taxying (such as a compass swing in a wheeled helicopter)
Being in command is nothing to do with flying time - that starts when you sign your name in the tech log